Registration number: 08232454

St Annes Court Care Limited

Contents

Company Information	1
Abridged Balance Sheet	2 to 3
Notes to the Unaudited Abridged Financial Statements	4 to 9

St Annes Court Care Limited

Company Information

Director

AP Billington

Registered office

4 Cedar Park Cobham Road Ferndown Industrial Estate Wimborne Dorset BH21 7SF

Accountants

Ward Goodman Accountancy Services Ltd Chartered Certified Accountants4 Cedar Park Cobham Road Ferndown Industrial Estate Wimborne Dorset BH21 7SF

St Annes Court Care Limited

(Registration number: 08232454)
Abridged Balance Sheet as at 31 October 2025

	Note	2025 £	2024 £
Fixed assets
Tangible assets	5	1,076,881	1,055,185
Other financial assets	6	468,493	418,831
		1,545,374	1,474,016
Current assets
Stocks	7	1,050	1,050
Debtors		618,414	342,797
Cash at bank and in hand		431,257	523,492
		1,050,721	867,339
Prepayments and accrued income		7,307	6,592
Creditors: Amounts falling due within one year		(114,879)	(142,834)
Net current assets		943,149	731,097
Total assets less current liabilities		2,488,523	2,205,113
Provisions for liabilities		(22,925)	(10,675)
Accruals and deferred income		(4,503)	(5,158)
Net assets		2,461,095	2,189,280
Capital and reserves
Called up share capital	8	865,000	865,000
Retained earnings		1,596,095	1,324,280
Shareholders' funds		2,461,095	2,189,280

For the financial year ending 31 October 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
•	The director acknowledges her responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

All of the company’s members have consented to the preparation of an Abridged Balance Sheet in accordance with Section 444(2A) of the Companies Act 2006.

St Annes Court Care Limited

(Registration number: 08232454)
Abridged Balance Sheet as at 31 October 2025

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the director on 31 July 2026
 

......................................... AP Billington Director

St Annes Court Care Limited

Notes to the Unaudited Abridged Financial Statements for the Year Ended 31 October 2025

1	General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
4 Cedar Park
Cobham Road
Ferndown Industrial Estate
Wimborne
Dorset
BH21 7SF
England

These financial statements were authorised for issue by the director on 31 July 2026.

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These abridged financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These abridged financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

The accounts are presented in pound sterling and rounded to the nearest £1.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tax

The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

St Annes Court Care Limited

Notes to the Unaudited Abridged Financial Statements for the Year Ended 31 October 2025

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.

Unrelieved tax losses and other deferred tax assets are recognised when it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Freehold property	2% on cost
Fixtures and fittings	15% on reducing balance
Computer equipment	20% on cost

Goodwill

Goodwill arising on the acquisition of an entity represents the excess of the cost of acquisition over the company’s interest in the net fair value of the identifiable assets, liabilities and contingent liabilities of the entity recognised at the date of acquisition. Goodwill is initially recognised as an asset at cost and is subsequently measured at cost less accumulated amortisation and accumulated impairment losses. Goodwill is held in the currency of the acquired entity and revalued to the closing rate at each reporting period date. Goodwill is amortised over its useful life, which shall not exceed ten years if a reliable estimate of the useful life cannot be made.

Amortisation

Amortisation is provided on intangible assets so as to write off the cost, less any estimated residual value, over their useful life as follows:

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

St Annes Court Care Limited

Notes to the Unaudited Abridged Financial Statements for the Year Ended 31 October 2025

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first-in, first-out (FIFO) method.

The cost of finished goods and work in progress comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the inventories to their present location and condition. At each reporting date, stocks are assessed for impairment. If stocks are impaired, the carrying amount is reduced to its selling price less costs to complete and sell; the impairment loss is recognised immediately in profit or loss.

Leases

Leases in which substantially all the risks and rewards of ownership are retained by the lessor are classified as operating leases. Payments made under operating leases are charged to profit or loss on a straight-line basis over the period of the lease.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.

Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

3	Staff numbers

The average number of persons employed by the company (including the director) during the year, was 40 (2024 - 44).

St Annes Court Care Limited

Notes to the Unaudited Abridged Financial Statements for the Year Ended 31 October 2025

4	Intangible assets

	Total £
Cost or valuation
At 1 November 2024	470,000
At 31 October 2025	470,000
Amortisation
At 1 November 2024	470,000
At 31 October 2025	470,000
Carrying amount
At 31 October 2025	-

5	Tangible assets

	Land and buildings £	Fixtures and fittings £	Office equipment £	Total £
Cost or valuation
At 1 November 2024	1,144,261	130,629	4,442	1,279,332
Additions	39,628	536	627	40,791
At 31 October 2025	1,183,889	131,165	5,069	1,320,123
Depreciation
At 1 November 2024	131,776	89,833	2,538	224,147
Charge for the year	12,310	6,151	634	19,095
At 31 October 2025	144,086	95,984	3,172	243,242
Carrying amount
At 31 October 2025	1,039,803	35,181	1,897	1,076,881
At 31 October 2024	1,012,485	40,796	1,904	1,055,185

Included within the net book value of land and buildings above is £1,039,803 (2024 - £1,012,485) in respect of freehold land and buildings.
 

St Annes Court Care Limited

Notes to the Unaudited Abridged Financial Statements for the Year Ended 31 October 2025

6	Other financial assets (current and non-current)

	Financial assets at fair value through profit and loss £	Total £
Non-current financial assets
Cost or valuation
At 1 November 2024	418,831	418,831
Fair value adjustments	46,731	46,731
Additions	349,840	349,840
Disposals	(346,909)	(346,909)
At 31 October 2025	468,493	468,493
Impairment
Carrying amount
At 31 October 2025	468,493	468,493

7

Stocks

	2025 £	2024 £
Finished goods and goods for resale	1,050	1,050

8	Share capital

Allotted, called up and fully paid shares

	2025		2024
	No.	£	No.	£
Ordinary A of £1 each	389,250	389,250	389,250	389,250
Ordinary B of £1 each	389,250	389,250	389,250	389,250
Ordinary C of £1 each	86,500	86,500	86,500	86,500
	865,000	865,000	865,000	865,000

St Annes Court Care Limited

Notes to the Unaudited Abridged Financial Statements for the Year Ended 31 October 2025

9	Financial commitments, guarantees and contingencies

Amounts disclosed in the balance sheet

Included in the balance sheet are pensions of £2,688 (2024 - £1,967). The company operates a money purchase pension scheme for the directors and employees. The assets of the scheme are held separately from those of the company in an independently administered fund. These are included with in creditors.

10	Related party transactions

Transactions with the director

2025	At 1 November 2024 £	Advances to director £	Repayments by director £	Written off £	At 31 October 2025 £
AP Billington
	116,301	143,043	(70,265)	-	189,079

2024	At 1 November 2023 £	Advances to director £	Repayments by director £	At 31 October 2024 £
AP Billington
	30,722	155,579	(70,000)	116,301

Other transactions with the director

Loans to the directors are unsecured, interest free and repayable on demand